This paper discusses the specific situation when experimental development is carried out during the operation of equipment or processes in a production or manufacturing environment. This occurs when the operation is part of the systematic investigation or search by experiment or analysis—for example, when experiments are carried out during production runs. Specifically, this paper looks at how to determine the costs associated with experimental development carried out during the operation of a commercial facility that are allowable expenditures for scientific research and experimental development (SR&ED) tax incentives.IMPORTANT: These audio materials are presented only for non-commercial informational purposes. They have been reproduced, accurately and in whole, for non-commercial purposes from the Canada Revenue Agency (CRA) Scientific Research and Experimental Development (SR&ED) Program Policies. The original CRA text versions of the policies are available at http://www.cra-arc.gc.ca/
SR&ED During Production Runs Policy – Recording
Free audio recording of the CRA’s SR&ED During Production Runs Policy. Presented only for non-commercial informational purposes.